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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.04.htm - 3K - Match Info - Similar pages
28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have the following
meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE PRODUCT.
The term alternative nicotine product includes any product that consists of or contains nicotine
that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling, snorting,
sniffing, or by any other means. The term does not include a tobacco product, electronic nicotine
delivery system, or any product that has been approved by the United States Food and Drug
Administration for sale as a tobacco cessation product or for other medical purposes and that
is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic Beverage
Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging meeting
the requirements of 15 U.S.C. §1472a. (4) DISTRIBUTION. To sell, barter, exchange, or give
tobacco or tobacco products for promotional purposes or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-11-2.htm - 6K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
45-2-244.004
Section 45-2-244.004 Duties of cigarette wholesalers, jobbers, and retailers. (a) It shall
be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to
retail sellers in this county to affix to each package of cigarettes sold or delivered in
the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase
the stamps from the county commission of the county at a 10 percent discount on the entire
amount of sale when the purchases are made in quantities of one thousand dollars ($1,000)
or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber
for the cost of affixing the stamp to the cigarettes and for the keeping of the records required
by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the
full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled
to purchase any such number of the stamps as would cause the purchase price to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.004.htm - 3K - Match Info - Similar pages
45-2-244.005
Section 45-2-244.005 Supply and description of stamps. The county commission shall keep on
hand for sale an adequate supply of stamps to be affixed to each package of cigarettes as
required under this subpart. Each such stamp shall have inscribed thereon the words "County
of Baldwin Cigarette Tax," but the words need not be arranged in the foregoing order
and may be abbreviated. Likewise the county commission, shall keep on hand an adequate supply
of forms and other necessary supplies as may be required for the proper enforcement of the
provisions of this subpart, and all necessary forms and supplies other than the stamps herein
mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act
80-613, p. 1044, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.005.htm - 1K - Match Info - Similar pages
45-49-249.05
Section 45-49-249.05 Supply of stamps; forms and supplies. The county commission shall keep
on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes
as required under this subpart. Each such stamp shall have inscribed thereon the words County
of Mobile Cigarette Tax, but the words need not be arranged in the foregoing order and may
be abbreviated. Likewise the county commission, shall keep on hand an adequate supply of forms
and other necessary supplies as may be required for the proper enforcement of this subpart,
and all necessary forms and supplies other than the stamps herein mentioned shall be furnished
free of charge to each wholesaler and jobber as needed. (Act 87-558, p. 868, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.05.htm - 1K - Match Info - Similar pages
13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.
(2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety of cigarettes
distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette,
filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT. A statement
that is of sufficient type size to be clearly readable by the recipient of the communication.
(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6) CONSUMER. An
individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed
herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within this
state, regardless of whether the seller is located in this state, where either of the following
is true: a. The purchaser submits the order for such sale by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-3.1.htm - 4K - Match Info - Similar pages
40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-40.htm - 2K - Match Info - Similar pages
40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged
by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian Nation or
Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing tobacco,
snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-70.htm - 3K - Match Info - Similar pages
45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages
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